scholarly journals PERANCANGAN SIKLUS AKUNTANSI PADA BANK SAMPAH

Abdimisi ◽  
2019 ◽  
Vol 1 (1) ◽  
pp. 69
Author(s):  
Afrida Yani ◽  
Lyandra Aisyah Margie ◽  
Habibah Habibah ◽  
Ahmad Syukri
Keyword(s):  
Financial Reporting ◽  
Economic Value ◽  
Financial Accounting ◽  
Study Program ◽  
The Public ◽  
Bank Management ◽  
Management Group ◽  
Waste Bank ◽  
Bank System ◽  
Recycled Waste

This community service has a general objective to help partners develop a good waste management system, good and correct accounting reporting, and build a model of the Waste Bank system, which can inform the quantity of waste in each village and the quantity of recycled waste to meet the economic needs of the community. The theme of PKM is financial accounting, by involving lecturers and resource persons Lecturers in the Accounting Study Program from Pamulang University. The results of the PKM Implementation carried out on 20, 21 and 22 October 2019 were to increase knowledge in the field of accounting, especially regarding the financial records of the participants of the Asri Berseri Garbage Bank Management group in Benda Baru, South Tangerang, Banten. The response of the participants was very good and happy because it was very helpful in learning about financial records. Suggestions submitted were PKM activities in the future to be carried out continuously so that the participants would always get guidance in recording the accounting cycle and provide financial reporting to the public related to the Garbage Bank, so that the community was more enthusiastic in collecting waste because it could provide high economic value. Keywords: Accounting cycle; Accounting records

scholarly journals PELATIHAN AKUNTANSI PADA PENGELOLAAN BANK SAMPAH “MENGUBAH SAMPAH MENJADI RUPIAH”

Abdimisi ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 82
Author(s):  
Zulfa Rosharlianti ◽  
Anisa Anisa ◽  
Wiwit Setyawati ◽  
Nurbaeti Nurbaeti ◽  
Novi Akhsani
Keyword(s):  
Waste Management ◽  
Community Service ◽  
Financial Reporting ◽  
Economic Value ◽  
Financial Statements ◽  
Study Program ◽  
The Public ◽  
Management Group ◽  
The Future ◽  
Waste Bank

Community service with the title Accounting Training in Management of Garbage Banks "Turning Trash Into Rupiah" aims to assist the management of Waste Bank in managing the records of the Garbage Bank and help resolve the problems of bookkeeping of the waste bank as faced today, including reports on purchases to customers of the waste bank , reports on sales to collectors, reports on the results of sales of garbage banks, reports on revenue and expenditure of funds and makes simple financial statements of waste banks as a responsibility of the management of the waste bank to the community. PKM involves lecturers and resource persons Lecturers in the S1 Accounting Study Program from Pamulang University. The results of the implementation of the PKM conducted on November 6, 2019 were adding knowledge in the field of accounting, especially regarding the financial recording of the participants of the Babakan Waste Management Group of Babakan Village, South Tangerang. The response of the participants was very good and happy because it was very helpful in learning about financial records. Suggestions submitted were PKM activities in the future to be carried out continuously so that the participants would always get guidance in accounting records and provide financial reporting to the public related to the Waste Bank, so that the community was more enthusiastic in collecting waste because it could provide high economic value. Keywords: Accounting Training, Trash Bank

scholarly journals Strategi Promosi Produk Kerajinan Daur Ulang Sampah Untuk Menarik Minat Beli Masyarakat di Bank Sampah Sri Rejeki

Abdimisi ◽  
2021 ◽  
Vol 2 (1) ◽  
pp. 34
Author(s):  
Habibah Habibah ◽  
Afrida Yani ◽  
Lyandra Aisyah Margie ◽  
Fitria Anggraini Rostianti
Keyword(s):  
Economic Value ◽  
Waste Recycling ◽  
Study Program ◽  
Promotion Strategy ◽  
Bank Management ◽  
Management Group ◽  
Promotional Strategy ◽  
General Goal ◽  
Waste Bank ◽  
Promotional Strategies

This community service has a general goal to help partners set a strategy for promoting waste recycling handicraft products so as to attract public buying interest, an appropriate promotional strategy will greatly assist partners in marketing handicraft products. The theme of this PKM is Promotion Strategy, by involving lecturers and resource persons Lecturers in the Accounting Study Program from Pamulang University. The results of the PKM implementation carried out on 18, 19 and 20 June 2020 were adding knowledge in the field of marketing, especially about promotion strategies from the participants of the Sri Rezeki Waste Bank Management group in Benda Baru, South Tangerang, Banten. The response of the participants was very good and happy because it was very helpful in learning about the promotion strategy. The suggestion that was conveyed was the PKM activities in the future to be carried out continuously so that the participants would always get guidance in conducting promotional strategies so that handicraft products could attract people's buying interest. To the community to be more enthusiastic in collecting waste because it can provide high economic value.

scholarly journals STRATEGI PENGEMBANGAN BANK SAMPAH DI KABUPATEN PATI

2018 ◽  
Vol 14 (1) ◽  
pp. 68-80
Author(s):  
Iwan Riswana ◽  
Didi Rukmana ◽  
Sitti Bulkis
Keyword(s):  
Waste Management ◽  
Economic Value ◽  
Qualitative Approach ◽  
Bank Management ◽  
Waste Bank ◽  
Village Government ◽  
Bank System ◽  
Descriptive Method

ENGLISHTrash bank is a place for sorting and collecting of trash that can be recycled or reused which has economic value. This research aimed to formulate the strategy of trash bank development in the settlement of Pati Regency. This research used descriptive method with quantitative and qualitative approach (mix method). The data were collected through observation, interviews, and document study. The research was conducted in Pati Regency. The result indicates that the sustainability level of trash bank in Pati Regency is at 60%. It means that the trash bank system is considered normal. There are 6 groups which are influential and have interests in the trash banks that are Environmental Office of Pati Regency, Village Government, customers, collectors, scavengers and the community. The main strategies that can be used in the development of trash banks are: 1) encouraging Environmental Office of Pati Regency to provide training and ready to accommodate and to buy the trash products; 2) Along with village government, environmental office conduct socialization of proper waste management and optimization of waste bank management. INDONESIABank sampah adalah tempat pemilahan dan pengumpulan sampah yang dapat didaur ulang dan atau diguna ulang yang memiliki nilai ekonomi. Tujuan penelitian ini adalah mencari strategi pengembangan bank sampah pemukiman di Kabupaten Pati. Penelitian ini berjenis penelitian deskriptif dengan pendekatan kuantitatif dan kualitatif. Penelitian dilakukan di Kabupaten Pati. Pengumpulan data dilakukan melalui observasi, wawancara, dan telaah dokumen. Data diolah dan dianalisis dengan metode deskriptif. Hasil penelitian menunjukkan aspek keberlanjutan bank sampah di Kabupaten Pati berada pada angka 60% yang berarti sistem bank sampah dianggap wajar. Terdapat enam kelompok yang berpengaruh dan berkepentingan terhadap bank sampah, yaitu Dinas Lingkungan Hidup Kabupaten Pati, pemerintah desa, nasabah, pengepul, pemulung dan masyarakat. Strategi utama yang dapat digunakan dalam pengembangan bank sampah adalah : 1) mendorong Dinas Lingkungan Hidup Kabupaten Pati untuk memberikan pelatihan dan siap menampung serta membeli produk kerajinan sampah; dan 2) bersama Pemerintah Desa melakukan sosialisasi terkait pengelolaan sampah dan pengoptimalan manajemen bank sampah.

scholarly journals Empowerment and waste management as a program to boost the economic condition in Geduang Village

2021 ◽  
Vol 6 (7) ◽  
pp. 1212-1217
Author(s):  
Marlina Kurnia ◽  
Andi Maufal Fadlil ◽  
RR Lina Karlina ◽  
Fatimah Nurul Khasanah ◽  
Gita Juniyati ◽  
...  
Keyword(s):  
Waste Management ◽  
Economic Condition ◽  
Economic Value ◽  
Waste Processing ◽  
Processing Waste ◽  
Target Groups ◽  
Bank Management ◽  
Service Activity ◽  
Waste Bank ◽  
Bank System

The purpose of this service activity is to change the mindset of the community to implement a waste bank system as a solution for handling waste in Geduang Village, Kalijoso Payaman, Secang District. The method used to achieve this goal is to disseminate information about waste banks and waste processing to target groups, establish a waste bank organization, and implement waste bank management. The stages of activities carried out include preparation, socialization, implementation of training, formation of associations, and evaluation. The results achieved in addition to increasing awareness for the community about the importance of processing waste properly and correctly, also the success of the community in making new handicraft products through waste media that has economic value.

scholarly journals Perkembangan Penelitian Akuntansi Sektor Publik di Indonesia

2019 ◽  
Vol 8 (2) ◽  
pp. 94
Author(s):  
Harumi Puspa Rizky ◽  
Doddy Setiawan
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Methods ◽  
Financial Accounting ◽  
Research Topics ◽  
The Public ◽  
Accounting Research ◽  
Field Samples ◽  
Public Sector Accounting

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Penelitian ini bertujuan untuk memberikan gambaran terkait perkembangan penelitian akuntansi sektor publik di Indonesia. Metode yang digunakan dalam penelitian ini adalah charting the field. Sampel yang diambil berasal dari 22 jurnal terakreditasi di Indonesia dan diperoleh 137 artikel selama tahun 2010-2018. Penelitian ini mengklasifikasikan artikel berdasarkan topik dan metode penelitian. Hasil penelitian ini menunjukkan bahwa  topik yang paling banyak digunakan dalam penelitian akuntansi sektor publik adalah topik mengenai akuntansi keuangan dan  untuk model yang sering digunakan adalah metode kuantitatif dan juga metode survei serta archival. Topik akuntansi keuangan pada sektor publik menjadi topik terbanyak yang diteliti dikarenakan akuntansi pada sektor publik masih menjadi perhatian khusus dan masih banyak pemerintah daerah yang terkendala pelaporan keuangan. Sementara itu dari topik penelitian yang paling sedikit dilakukan dari tujuh kategori adalah topik mengenai perpajakan dan sistem akuntansi.<em></em></p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><p><em><em>This study aims to provide an overview of the development of public sector accounting research in Indonesia. The method used in this research is charting the field. Samples taken came from 22 accredited journals of Indonesia and 137 articles written during 2010-2018. This study classifies articles based on research topics and methods. The results of this study indicate that the topic most widely used in public sector accounting research is the topic of financial accounting and for models that are often used are quantitative methods as well as survey and archival methods. The topic of financial accounting in the public sector is the most researched topic because accounting in the public sector is still a particular concern and many local governments are constrained by financial reporting. Meanwhile, from the research topics, at least seven of the categories were taxation and accounting systems.</em><br /></em></p>

scholarly journals FASB's Not-for-Profit Financial Reporting Project: Analysis of Letters to ASU 2016-14 Exposure Draft

2020 ◽  
Vol 9 (1) ◽  
pp. 45-75
Author(s):  
Donald R. Deis ◽  
Arpita Shroff
Keyword(s):  
Financial Reporting ◽  
Phase 1 ◽  
Accounting Standards ◽  
Data Availability ◽  
Financial Accounting ◽  
Financial Accounting Standards Board ◽  
Accounting Standard ◽  
The Public ◽  
For Profit ◽  
Not For Profit

ABSTRACT In 2015, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) as part of its first significant project in over 20 years on financial reporting by Not-for-Profit organizations (NFP). In this study, we categorize the 264 letters received on the ED by the type of respondent and analyze the responses using ANOVA, multiple comparisons tests, and multidimensional scaling. Ultimately, as Phase 1 of its NFP project, FASB issued accounting standards update (ASU) 2016-14 containing proposed changes supported by a majority of the respondents to the ED. The Board deferred recommended changes with less support from respondents to Phase 2 of the project. Although constituents often accuse accounting standard setters of standards-overload and for being unresponsive to their comments (Herz 2003), our findings indicate otherwise. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G00; L31; M40.

scholarly journals DIMENSI KRITIS PEMIKIRAN AKUNTANSI YANG TERALIENASI: DIALOG IMAJINER KONSTRUKSIONIS DAN DEKONSTRUKSIONIS

2019 ◽  
Vol 19 (2) ◽  
pp. 167
Author(s):  
Akhmad Riduwan ◽  
Andayani Andayani
Keyword(s):  
Financial Reporting ◽  
Sociological Theory ◽  
Critical Dimension ◽  
Financial Accounting ◽  
One Dimension ◽  
Critical Dimensions ◽  
The Public ◽  
Critical Theories ◽  
Financial Interests ◽  
Reporting Entity

<p><em>This article aims to: (1) elevate the critical dimension of accounting </em><em>thoughts</em><em> which is alienated and repressed by dominant mainstream </em><em>thought</em><em>; and (2) build awareness of accounting academics and practitioners that (a) financial accounting can not only be developed by reflecting on economic and financial theories but can also be developed by reflecting on critical theories of sociology; and (b) accountants are not "one-dimension </em><em>man</em><em>", but </em><em>persons</em><em> who are able </em><em>to</em><em> perceiving and discovering the reality of their profession from various dimensions critically.</em></p><p><em>This a</em><em>rticle are prepared based on literature review. The literature of accounting practices and financial reporting is exploited along with the exploration of the underlying critical </em><em>thoughts</em><em>. To achieve the objectives of the study, the conceptual framework of financial reporting is examined from a constructionist and deconstructionist perspective. The study was conducted contemplatively on the basis of critical sociological theory. The results of the study from the constructionist and deconstructi</em><em>oni</em><em>st perspective are presented in an imaginary-contemplative dialogue format.</em></p><p><em>The results of the </em><em>review</em><em> indicate that: (1) the critical dimension of accounting thought needs to be raised in the effort to develop the concept and practice of financial reporting, so that it can become alternative thinking without destructing mainstream thinking; (2) ongoing financial reporting concepts and practices can not only be evaluated by reflecting on the parent theory of accounting discipline (i</em><em>.</em><em>e</em><em>.</em><em> economics and finance), but can also be evaluated by reflecting on the </em><em>critical </em><em>sociology theories relevant to the context. This builds awareness that accounting practices actually evolve in line with the development of human civilization, and accounting also has an important role to play in the development of that civilization; (3) the development of financial reporting concepts and practices should not be based on the economic and financial interests of the reporting entity, but must also be based on the public interest in general. This means that accountants are not supposed to be "one-dimension </em><em>man</em><em>", but become individuals who are able to find their profession in critical dimensions.</em></p>

scholarly journals The Use Of Remote Sensing Data To Zoning Catchments In Flood Control Efforts Banjarbaru

2018 ◽  
Vol 4 (1) ◽  
pp. 21-24
Author(s):  
Lalu Heriyadi Surya ◽  
Wahyuni Ilham ◽  
Arfa Agustina ◽  
Susilawati Susilawati
Keyword(s):  
Flood Control ◽  
Economic Value ◽  
Remote Sensing Data ◽  
Survey Method ◽  
Social Approach ◽  
Bank Management ◽  
Sustainable Environment ◽  
Medical Plants ◽  
Waste Bank ◽  
Village Society

This Research was occupied due to the frequent flood disaster in Indonesia especially in Banjarbaru city. South Kalimantan’s Research and Development Council in 2010 stated that the largest endangered flood are from spatially classification was Bangkal Village in Banjarbaru City. It became necessary to control by doing area zonation which determine the recharge area. This research was conducted survey method and data analysis by using information overlay from Geographic Information System. This research resulted the recommended recharge zone width was 2801,7 ha. In this research zone, the researchers gained 9 group of recharge zone and the development plan or activities to do. The researchers also configured some flooding potential classification, vary from 0,064 m/second to 0,078 m/second. The flooding water could be dried in at last 9,127 hours. The flood controlling efforts in settlement area biopores application and recharge wheel, for the water bodies were rivers normalization, planting trees or fruits and medical plants in buffer area. Social approach also could empowered the Bangkal Village Society with clean and sustainable environment competitions, environmental extension course about waste economic value and waste bank management.

Mapping of Waste Bank Management Area in Manado City

2019 ◽  
Vol 1 (1) ◽  
pp. 46-51
Author(s):  
Piet Pusung ◽  
Felly Warouw ◽  
Shirly Lumeno
Keyword(s):  
Waste Management ◽  
Environmental Sustainability ◽  
Field Research ◽  
Social Engineering ◽  
Management Service ◽  
The Public ◽  
Bank Management ◽  
Management Area ◽  
Waste Bank ◽  
The City

The problem of waste is very worrying because it has a direct impact on humans, especially the inclusion of plastic elements in the human body through fish and food exposed to microplastic. One way to overcome the problem of waste is to reduce waste from its source by sorting methods from the source and managed further through the process of recycling or upcycling into new products. Reducing waste from its source by sorting and then saving it in a Waste Bank is one promising breakthrough and can encourage people to actively participate in environmental management. The purpose of this study was to obtain a mapping model of the waste management service area in the city of Manado as needed. The research data was obtained through research on smash applications for waste banks supporting field research through observation and interviews. Data was analyzed by mapping the position of waste banks in the city of Manado. Furthermore, comparing the three garbage banks in Manado city to find a pattern of waste bank management with various indicators. The results of the study indicate that the current mapping of the position of waste banks in Manado consists of the center, the suburbs and outside the city. Furthermore, the results of the comparison of the three garbage banks conclude that the most effective waste bank is a waste bank in a residential area. An effective waste bank is one of the strategies for implementing 3R (Reuse, Reduce, Recycle) in waste management at its source at the community level. The implementation of the waste bank in principle is a social engineering to invite the public to sort out waste for environmental sustainability and public welfare.

scholarly journals Community Service on the Improvement of Clean Environement Based on Waste Bank in the Sub-District of Bahari Belawan (PKM Peningkatan Kebersihan Lingkungan Berbasis Bank Sampah di Kelurahan Bahari Belawan)

2018 ◽  
Vol 2 (2) ◽  
pp. 9
Author(s):  
Mhd. Pujiono ◽  
Budi Agustono ◽  
T. Kassa Rullah Adha
Keyword(s):  
Community Service ◽  
Economic Value ◽  
Plastic Waste ◽  
The Public ◽  
Economic Opportunities ◽  
The People ◽  
Clean Environment ◽  
Management And Development ◽  
The Government ◽  
Waste Bank

The activity of community service on the improvement of area’s hygiene in the district of Bahari Belawan is one of the appropriate activities in improving the hygiene and awareness of the people on the importance of keeping their area clean. Within this community service, the team together with Yayasan Fajar Sejahtera (YAFSI) and the government officer Belawan Bahari district have conducted socialization about the importance of hygienity and ways to manage and dump the waste properly. The method utilized is lecturing method, question and answer, demonstration and simulation. The lecturing method and question and aswer used to provide knowledge and theories about a clean environment. The simulation and demonstration method were used in order to train the people to practice what they have received about the management and development of waste bank. After the socialization had been conducted, the community service team has facilitated the waste bank in Bahari Belawan district and assisting the society in managing it. The result of this community service is an increase in awareness from the public regarding the importance of disposing and managing waste and creating economic opportunities from waste through managing plastic waste into economic value items such as paving blocks.Keywords: waste bank, socialization, clean environment, Bahari Belawan distict.

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